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Commentary regarding the VAT treatment of selling a dwelling, letting a dwelling, and common transactions relating to dwellings, is provided under separate headings below.

For VAT purposes a building is designed as a dwelling or a number of dwellings if, in relation to each dwelling, all of the following conditions are met:

1. Ìý

   •ÌýÌýÌýÌý the dwelling consists of self-contained living accommodation

2. Ìý

   •ÌýÌýÌýÌý there is no provision for direct internal access from the dwelling to any other dwelling or part of a dwelling

3. Ìý

   •ÌýÌýÌýÌý the separate use, or disposal of the dwelling is not prohibited by the term of any covenant, statutory planning consent or similar provision

4. Ìý

   •ÌýÌýÌýÌý statutory planning consent has been granted in respect of that dwelling and its construction or conversion has been carried out in accordance with that consent

See V4.232BA for commentary regarding each of the conditions listed above.